XML 22 R6.htm IDEA: XBRL DOCUMENT
v3.8.0.1

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - ARS ($) $ in Millions | Equity attributable to Telecom Argentina (Controlling Company) | Outstanding shares, Capital nominal value | Outstanding shares, Inflation adjustment | Treasury shares, Capital nominal value | [2] | Treasury shares, Inflation adjustment | [2] | Treasury shares acquisition cost | [2] | Legal reserve | Special reserve for IFRS implementation | Voluntary reserve for capital investments | [2] | Voluntary reserve for future investments | Voluntary reserve for future dividends payments | Other comprehensive results | Cost of the increase of the share in controlled companies | Retained earnings | Equity attributable to non-controlling interest | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at the beginning of the year at Dec. 31, 2014 |  | $ 14,418 | $ 969 | [1] | $ 2,646 | $ 15 | [1] | $ 42 | $ (461) | $ 734 | $ 351 | $ 3,191 | $ 2,904 |  | $ 354 |  | $ 3,673 | $ 351 | $ 14,769
Dividends from Nucleo | [3] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (47) | (47)
Voluntary reserve for future dividends payments | [4] |  |  |  |  |  |  |  |  |  |  |  |  | $ 2,869 |  |  | (2,869) |  |
Dividends | [4] | (804) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (804) |  | (804)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income for the year |  | 3,403 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,403 | 32 | 3,435
Other comprehensive income |  | 177 |  |  |  |  |  |  |  |  |  |  |  |  | 177 |  |  | 80 | 257
Total comprehensive income for the year |  | 3,580 |  |  |  |  |  |  |  |  |  |  |  |  | 177 |  | 3,403 | 112 | 3,692
Balance at the end of the year at Dec. 31, 2015 |  | 17,194 | 969 | [1] | 2,646 | 15 | [1] | 42 | (461) | 734 | 351 | 3,191 | 2,904 | 2,869 | 531 |  | 3,403 | 416 | 17,610
Voluntary reserve for future dividends payments | [5] |  |  |  |  |  |  |  |  |  |  |  |  | 3,403 |  |  | (3,403) |  |
Dividends | [6] | (2,000) |  |  |  |  |  |  |  |  |  |  |  | (2,000) |  |  |  |  | (2,000)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income for the year |  | 3,975 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,975 | 30 | 4,005
Other comprehensive income |  | 167 |  |  |  |  |  |  |  |  |  |  |  |  | 167 |  |  | 96 | 263
Total comprehensive income for the year |  | 4,142 |  |  |  |  |  |  |  |  |  |  |  |  | 167 |  | 3,975 | 126 | 4,268
Balance at the end of the year at Dec. 31, 2016 |  | 19,336 | 969 | [1],[7] | 2,646 | 15 | [1],[7] | 42 | (461) | 734 | 351 | 3,191 | 2,904 | 4,272 | 698 |  | 3,975 | 542 | 19,878
Dividends from Nucleo | [8] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (35) | (35)
Voluntary reserve for future dividends payments | [9] |  |  |  |  |  |  |  |  |  |  | (2,730) | $ (2,904) | 9,609 |  |  | (3,975) |  |
Increase of the share in Personal | [10] | (3) |  |  |  |  |  |  |  |  |  |  |  |  |  | $ (3) |  |  | (3)
Tuve's Paraguay acquisition | [11] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 63 | 63
Dividends | [12] | (4,151) |  |  |  |  |  |  |  |  |  |  |  | (4,151) |  |  |  |  | (4,151)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income for the year |  | 7,630 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,630 | 94 | 7,724
Other comprehensive income |  | 274 |  |  |  |  |  |  |  |  |  |  |  |  | 274 |  |  | 129 | 403
Total comprehensive income for the year |  | 7,904 |  |  |  |  |  |  |  |  |  |  |  |  | 274 |  | 7,630 | 223 | 8,127
Balance at the end of the year at Dec. 31, 2017 |  | $ 23,086 | $ 969 | [7] | $ 2,646 | $ 15 | [7] | $ 42 | $ (461) | $ 734 | $ 351 | $ 461 |  | $ 9,730 | $ 972 | $ (3) | $ 7,630 | $ 793 | $ 23,879
[1] | As of December 31, 2016, 2015 and 2014, total shares ( 984,380,978 ), of $1 argentine peso of nominal value each, were issued and fully paid. As of the same dates; 15,221,373 were treasury shares.
[2] | Corresponds to 15,221,373 shares of $1 argentine peso of nominal value each, equivalent to 1.55% of total capital. The treasury shares acquisition costs amounted to 461. See Note 19 - Equity to these consolidated financial statements.
[3] | As approved by the Ordinary Shareholders’ Meeting of Núcleo held on March 26, 2015 and the Board of Directors’ meeting of Núcleo held on December 17, 2015.
[4] | As approved by the Company’s Ordinary Shareholders’ Meeting held on April 29, 2015.
[5] | As approved by the Company's Ordinary Shareholders' Meeting held on April 29, 2016.
[6] | As approved by the Company's Board of Directors' Meeting held on April 29, 2016.
[7] | As of December 31, 2017 and 2016, total shares (984,380,978), of $1 argentine peso of nominal value each, were issued and fully paid. As of the same dates; 15,221,373 were treasury shares.
[8] | As approved by the Ordinary Shareholders' Meeting of Núcleo held on March 28, 2017.
[9] | As approved by the Company’s Ordinary and Extraordinary Shareholders’ Meeting held on April 27, 2017.
[10] | See Note 3.u.
[11] | See Note 3.e.
[12] | As approved by the Company’s Board of Directors’ Meeting held on December 18, 2017. The amount in pesos is $ 4,150,312,272, which was rounded in this Consolidated Statement of changes in equity to be presented in millions of pesos to 4,151.

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_32_a_ii&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_24_b&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B12_b_ix&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_a&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_81A_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ComprehensiveIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_24_a&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_32_a_i&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_a&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_b&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_e&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_e&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 18 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_18&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d_ii&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B12_b_viii&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 81A -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_81A_b&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 91 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_91_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_18_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_24_b&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_32_a_ii&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_b&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d_i&doctype=Standard -URIDate 2017-03-09 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_39L_e&doctype=Standard -URIDate 2017-03-09 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_81A_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from the acquisition. + References No definition available. + Details
Name: | teo_IncreaseDecreaseThroughAcquisitionEquity
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transfers to voluntary reserve for future dividends payments. + References No definition available. + Details
Name: | teo_IncreaseDecreaseThroughTransferToVoluntaryReserveForFutureDividendsPayments
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration